Fenômeno da governança corporativa : um estudo de caso em uma pequena empresa familiar capixaba

Este estudo tem como objetivo compreender a forma com que os mecanismos de governança corporativa interferem na gestão de uma pequena empresa familiar. Para isso, adotaram-se a perspectiva de Hart (1995), que discorre sobre governança corporativa, e de Leone (2005) para empresas familiares. Para alcançar este objetivo, adotou-se, em relação à condução da pesquisa, uma abordagem qualitativa, por meio do método do estudo de caso. A triangulação de dados foi utilizada como instrumento de coleta de dados por meio de pesquisa documental, observação assistemática e entrevista semiestruturada, e a análise de dados foi realizada através da análise de conteúdo. Como contribuição teórica, este estudo amplia o Modelo de Quatro Círculos com Contexto e Sistema de Valores com a introdução de proprietários formais e informais, gerando o Modelo de Cinco Círculos. A presença da governança corporativa foi identificada através dos fatores de diferenciação e da implantação de onze mecanismos de governança que gerou mudanças no controle da empresa, no processo sucessório, na profissionalização e na captação de recursos. Os mecanismos encontrados foram denominados como: “empresa controladora”; “respeito fraternal”; “projetos pessoais”; “pró-labore dos gestores familiares”; “ausência de remuneração dos familiares não gestores”; “aconselhamento profissional”; “prestação de contas”; “proteção do empreendimento familiar”; “alinhamento de interesses na gestão”; “atribuições e responsabilidades”; e “atenção aos interesses dos stakeholders”. Tais mecanismos não possuem ordem cronológica, pois o respeito fraternal e projetos pessoas já existiam antes da criação da empresa familiar. Quanto ao controle, destaca-se o mecanismo prestação de contas, que possibilitou uma ligação entre a família e a empresa; permitiu clareza, transparência, igualdade entre todos os irmãos, diminuindo a assimetria informacional; facilitou uma comunicação aberta e honesta entre todos os proprietários, transmitindo uma sensação de segurança e previsibilidade; e contribuiu para eliminar e/ou minimizar conflitos entre os proprietários (formais e informais). Quanto à sucessão, os mecanismos proteção do empreendimento familiar, aconselhamento profissional, respeito fraternal estão possibilitando planejar o processo sucessório da empresa; facilitaram a comunicação entre os familiares, e assim, diminuiu a assimetria informacional; e realizaram a manutenção e administração dos bens mobiliários da família empresária. Quanto à profissionalização, os mecanismos proteção do empreendimento familiar e respeito fraternal viabilizaram a participação de todos para decidir sobre a profissionalização da empresa. Com relação à captação de recursos, os mecanismos atribuições e responsabilidades e atenção aos interesses dos stakeholders possibilitaram a empresa, durante todo seu ciclo de vida, a buscar recursos financeiros sem dificuldade, gerando um maior investimento, crescimento e geração de empregos

Papa Bento XVI e Papa Francisco na grande final!

A chamada Lei do Branqueamento de Capitais - Lei 25/2008, de 5/6 e alterações -, considera que estão sujeitas a especiais obrigações os “Notários, conservadores de registos, advogados, solicitadores e outros profissionais independentes, constituídos em sociedade ou em prática individual, que intervenham ou assistam, por conta de um cliente ou noutras circunstâncias, em operações: § vi) De alienação e aquisição de direitos sobre praticantes de actividades desportivas profissionais;”. Estamos a pensar, como é óbvio, nas transferências de jogadores de futebol, nomeadamente na Europa, as quais atingem somas astronómicas e muitas vezes ocultas. São por demais evidentes as notícias da comunicação social que dão conta que, em muitos dos casos, os verdadeiros valores envolvidos não são os declarados. Quer para fugir aos impostos, quer para esconder o pagamento de avultadas comissões extraordinárias; Abstract: The Call of the Money Laundering Law - Law 25/2008, of 5/6 and change - considers that are subject to the special obligations "notaries, registrars, lawyers, solicitors and other independent professionals, made in society or in practice individual, that participating or assisting, on behalf of a client or other circumstances in operations: § vi) sale and acquisition of rights to practitioners of professional sports activities; ". We are thinking, of course, transfers of football players, particularly in Europe, which reach astronomical sums and often hidden. Are all too apparent the news media that realize that in many cases the true values involved are not declared. Want to evade taxes or to hide the payment of large exceptional fees.

Organisational and professional commitments: the influence in nurses´organizational citizenship behaviours

The way an employee behaves in his work can be influenced by the organisational and professional commitment. Nurses are professionals who are guided by organisational and professional goals and values. Among nurses, professional commitment may be an important antecedent of organisational citizenship behaviours. The study shows how organisational and professional commitment is related with nurses’ organisational citizenship behaviours. Data from a sample of 420 nurses working in two hospitals --- the Hospital of St. Marcos, Braga and the Hospital Centre of Alto Ave, Guimarães and Fafe units were collected. The main findings are as follows: (a) organisational commitment and professional commitment contribute to the explanation of nurses’ organisational citizenship behaviours, (b) affective organisational commitment, continuance organisational commitment --- personal sacrifice, affective professional commitment and continuance professional commitment explain 28.6% of variance of organisational citizenship behaviours. © 2013 Instituto Politécnico do Cávado e do Ave (IPCA). Published by Elsevier España, S.L.U. All rights reserved.

Peculiarities of the professional education and qualification appraisal of assistants of pharmacists in Lithuania

Following the alterations and additions to the pharmaceutical law of Lithuanian Republic the pharmaceutical activity in Lithuanian pharmacies is carried out by pharmacy specialists – pharmacists and pharmacy assistants (pharmacy technicians). The ability of pharmacy specialists to adapt, to improve and to develop their competencies is one of the success preconditions for Lithuanian health care pharmacy sector. Work aim: to investigate the changes among the specialists employed in pharmacies and pharmacy sector as well as to highlight the necessity to develop the qualification of pharmacy assistants (pharmacy technicians) according to the modern pharmaceutical legal basis in Lithuania. In 2008–2011 the research in Lithuanian pharmacy sector was performed which identified the changes in the numbers of pharmacies and their staff: the number of pharmacies decreased, while the number of pharmacists increased and the number of the assistants of pharmacists (pharmacy technicians) decreased. The decrease in the number of the assistants of pharmacists (pharmacy technicians) and the danger of their extinction in the future has been identified. The qualification appraisal for pharmacy assistants (pharmacy technicians) is implemented through the leveling studies at the Pharmacy technique department at the Health care faculty of Kauno Kolegija University of applied sciences and pharmacy study programme at the faculty of Pharmacy of Medical Academy at Lithuanian University of Health Sciences. 75 % of respondents use their own money to pay for the qualification appraisal, and 25 % of respondents get financial support for the qualification appraisal activities from the pharmacy managers.

Ética e responsabilidade social das organizações perante os Técnicos Oficiais de Contas

Mestrado em Contabilidade

Accounting logic and new professional in healthcare: a case study

The central place hospitals occupy in health systems transforms them into prime target of healthcare reforms. This study aims to identify current trends in organizational structure change in public hospitals and explore the role of accounting in attempts to develop controls over professionals within public hospitals. The analytical framework we proposed crosses the concept of “new professionalism” (Evetts, 2010), with the concept of “accounting logic” for controlling professionals (Broadbent and Laughlin, 1995). Looking for a more holistic overview, we developed a qualitative and exploratory study. The data were collected trough semi-structured interviews with doctors of a clinical hospital unit. Content analysis suggests that, although we cannot say that there is a complete and generalized integration of accounting information in the clinical decisions, important improvement has been made in that area. Despite the extensive literature developed on this topic, there is any empirical studies of authors are aware that allow us to realize how real doctors in reals day-to-day work integrated these trends of change in theirs clinical decisions.

Inter-professional partnership: a case study

O estudo caso apresentado neste artigo aborda a colaboração entre profissionais de múltiplas áreas disciplinares. Este estudo descreve como foi realizada a parceria entre a equipa de enfermagem e a equipa de psicologia clinica nas visitas domiciliárias com familias em risco. Igualmente, discute as dificuldades enfrentadas quando os profissionais não partilhavam os mesmos modelos de praticas colaborativas.

Professional and community satisfaction with the Brazilian family health strategy

OBJECTIVE: To analyze the strengths and limitations of the Family Health Strategy from the perspective of health care professionals and the community. METHODS: Between June-August 2009, in the city of Vespasiano, Minas Gerais State, Southeastern Brazil, a questionnaire was used to evaluate the Family Health Strategy (ESF) with 77 healthcare professionals and 293 caregivers of children under five. Health care professional training, community access to health care, communication with patients and delivery of health education and pediatric care were the main points of interest in the evaluation. Logistic regression analysis was used to obtain odds ratios and 95% confidence intervals as well as to assess the statistical significance of the variables studied. RESULTS: The majority of health care professionals reported their program training was insufficient in quantity, content and method of delivery. Caregivers and professionals identified similar weaknesses (services not accessible to the community, lack of healthcare professionals, poor training for professionals) and strengths (community health worker-patient communications, provision of educational information, and pediatric care). Recommendations for improvement included: more doctors and specialists, more and better training, and scheduling improvements. Caregiver satisfaction with the ESF was found to be related to perceived benefits such as community health agent household visits (OR 5.8, 95%CI 2.8;12.1), good professional-patient relationships (OR 4.8, 95%CI 2.5;9.3), and family-focused health (OR 4.1, 95%CI 1.6;10.2); and perceived problems such as lack of personnel (OR 0.3, 95%CI 0.2;0.6), difficulty with access (OR 0.2, 95%CI 0.1;0.4), and poor quality of care (OR 0.3, 95%CI 0.1;0.6). Overall, 62% of caregivers reported being generally satisfied with the ESF services. CONCLUSIONS: Identifying the limitations and strengths of the Family Health Strategy from the healthcare professional and caregiver perspective may serve to advance primary community healthcare in Brazil.

Professional situation of prosthetics and orthotics recent graduates in ESTeSL

The career of prosthetics and orthotics in Portugal have a recent formative path: need to investigate the employability and employment of the graduates in Prosthetic and Orthotics (P&O) in ESTeSL between the academic years of 2004/05 and 2012/13; approaching to socio-demographic data and also academic and professional path. The questionnaire was applied to the P&O professional population graduated in ESTeSL. The results had been important to observe the future perspectives trends for the profession.

Asthenopic symptoms and binocular vision of professional users of optical microscope

Desde 1935 que tem sido demonstrada a relação entre a execução de um trabalho de perto prolongado e o aparecimento de queixas visuais astenópicas. Anomalias da VB encontram-se significativamente aumentadas ao fim de um dia de trabalho com fixação de perto. Diminuição significativa da amplitude de acomodação e convergência depois de quatro dias a realizar uma atividade de perto. Objectivo geral: avaliar o estado da visão binocular dos profissionais de Anatomia Patológica utilizadores de microscópio ótico. Objectivos específicos: identificar as queixas astenópicas mais frequentes dos profissionais durante o trabalho com o microscópio ótico; comparar o estado da VB no início e no final de uma semana de trabalho; correlacionar o estado da VB com as queixas astenópicas sentidas pelos profissionais; correlacionar as queixas astenópicas com as horas e o número de anos de trabalho com o microscópio.

Using the TRAILER tool for managing informal learning in academic and professional contexts: the learner perspective

Informal Learning plays an important role in everyone's life and yet we often are unaware of it. The need to keep track of the knowledge acquired through informal learning is increasing as its sources become increasingly diverse. This paper presents a study on a tool developed to help keeping track of learners' informal learning, both within academic and professional contexts, This tool, developed within the European Commission funded TRAILER project, will further integrate the improvements suggested by users during the piloting phase. The two studied contexts were similar regarding the importance and perception of Informal Learning, but differed concerning tool usage. The overall idea of managing one's informal learning was well accepted and welcomed, which validated the emerging need for a tool with this purpose.

Collaborative environment to support a professional community

Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do grau de Mestre em Engenharia Electrotécnica e de Computadores

Managing Informal Learning in professional contexts: the learner’s perspective

Informal Learning is present in everyone's life but its awareness only recently has been reported. The need to keep track of the knowledge acquired this way is increasing as its sources diversity also increases. This work presents the pilots trials on the use of a tool developed to help keeping track of the learners’ informal learning, within a number of companies spread out in three countries. This tool developed through the European Commission funded project TRAILER, is still under development, which will allow integrating the set of improving suggestions obtained from users during the piloting phase. The overall idea of managing one’s informal learning was well accepted and welcomed, which validated the emerging need for a tool with this purpose.